substansive testForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › substansive testThis topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts May 19, 2023 at 5:03 am #684632 JohnnySinsParticipantTopics: 57Replies: 38☆☆Sir what is the difference between substantive test and collecting evidence? May 19, 2023 at 7:41 am #684640 Kim SmithKeymasterTopics: 130Replies: 8108☆☆☆☆☆Short answer – evidence doesn’t come from substantive procedures alone.If you scroll down towards the bottom of this page https://opentuition.com/acca/aa you will see a section “Key AA articles”One of these is “Audit tests: the difference between tests of control and substantive tests” https://opentuition.com/acca/aa/audit-tests-difference-tests-control-substantive-testsAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In